About this tool
Type the gross revenue of the last 12 months (RBT12), this month's revenue and the annex of the activity: I trade, II industry, III and V services, IV construction, cleaning, security and law firms. The calculator finds the band, applies the formula of LC 123/2006 (RBT12 × nominal rate − amount to deduct, divided by RBT12) and shows the effective rate and the DAS of the month. For the services that depend on the fator R, type the payroll of 12 months: 28% or more of revenue puts the activity in annex III, otherwise in annex V. Above R$ 3.6 million ICMS or ISS leave the DAS, and above R$ 4.8 million the company leaves the Simples.
How to use it
- 1 Type the revenue of the last 12 months and the revenue of this month.
- 2 Choose the annex of the activity.
- 3 If your service depends on the fator R, tick the box and type the payroll of 12 months.
- 4 Read the DAS of the month, the effective rate and your band in the table.
Frequently asked questions
Are the values I type saved or sent anywhere?
No. Everything is worked out in your browser. Nothing goes to a server, nothing is saved and nothing stays in the page address; only the link you choose to copy carries the values.
What is the fator R?
For some services (LC 123/2006, art. 18 §5º-I and §5º-J), payroll of the last 12 months, with pró-labore, divided by revenue. At 28% or more the activity is taxed in annex III; below it, in the higher annex V.
And for a new company?
In the first months the RBT12 is the average monthly revenue so far times 12 (art. 18 §2º). Type that value.
Guide
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